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NY C83119




January 7, 1998

CLA-2-94:RR:NC:SP:233 C83119

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Mr. Robert T. Young
International Furniture Solutions
445 School Road
Clinton, PA 15026

RE: The tariff classification of leather chair seat and back covers from Italy.

Dear Mr. Young:

In your letter dated December 17, 1997, you requested a tariff classification ruling.

The items to be imported are leather chair seat and back covers. They will be cut and sewn in Italy and will be made of approximately 40% leather and 60% vinyl. After importation, the covers will be sold to an office chair manufacturer who will insert foam and finish the assembly of the chairs. The articles are designed to be used as upholstery covers for chair seats and backs and have no other use or function.

The applicable subheading for the leather chair seat an back covers will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: other. The rate of duty will be 0.8% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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